Shelter Acquisition Corporation I
6 Midland Street #1726
Quogue, New York 11959
June 25, 2021
Via EDGAR
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Attention: Jason Drory
| Re: | Shelter Acquisition Corporation I |
Registration Statement on Form S-1
File No. 333-253213
Dear Mr. Drory:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, Shelter Acquisition Corporation I (the “Company”) hereby requests acceleration of the effective date of the above referenced Registration Statement to 4:00 p.m., Eastern Time, on June 29, 2021, or as soon thereafter as practicable, or at such other time as the Company or its outside counsel, Kirkland & Ellis LLP, request by telephone that such Registration Statement be declared effective.
Please contact Debbie P. Yee, P.C., of Kirkland & Ellis LLP, special counsel to the Company, at (713) 836-3630, as soon as the registration statement has been declared effective, or if you have any other questions or concerns regarding this matter.
| Sincerely, | |
| /s/ Danion Fielding | |
| Danion Fielding | |
| Chief Financial Officer |
